Читать книгу The Law of Tax-Exempt Organizations, 2021 Cumulative Supplement - Bruce Hopkins R., Bruce R. Hopkins, David Middlebrook - Страница 36

1 ^96.1 National Philanthropic Trust, 13th Annual Report on Donor‐Advised Funds (Nov. 12, 2019).

2 ^96.2 In general, Hopkins, Donor‐Advised Funds: Law and Policy (Pittsburgh, PA: Dorrance Pub. Co., 2020).

3 ^105.1 IRC § 4968(b)(2).

4 ^108.1 T.D. 9917 (Sep. 18, 2020).

5 ^108.2 Reg. § 53.4968‐1(b)(2).

6 ^108.3 Id.

7 ^108.4 Reg. § 53.4968‐1(b)(3).

8 ^108.5 Reg. § 53.4968‐1(b)(4).

9 ^108.6 Reg. § 53.4968‐1(b)(5).

10 ^108.7 Reg. § 53.4968‐1(b)(5)(iv).

11 ^108.8 Reg. § 53.4968‐2(a). See supra note 104.

12 ^108.9 Reg. § 53.4968‐2(b)(1).

13 ^108.10 Reg. § 53.4968‐2(b)(2).

14 ^108.11 Reg. § 53.4968‐2(d).

15 ^108.12 IRC § 4968(d)(2); Reg. § 53.4968‐3(a)(1).

16 ^108.13 Reg. § 53.4968‐3(a)(2).

17 ^108.14 Id.

18 ^108.15 Id.

19 ^108.16 See §§ 29.7, 30.6.

20 ^108.17 Reg. § 53.4968‐3(b)(1)‐(3).

21 ^108.18 Reg. § 53.4968‐3(b)(1).

22 ^108.19 Reg. § 53.4968‐3(b)(2)(i).

23 ^108.20 Reg. § 53.4968‐3(b)(3).

24 ^108.21 Reg. § 53.4968‐3(b)(2)(ii)(A).

25 ^108.22 Reg. § 53.4968‐3(b)(2)(iii).

26 ^108.23 Reg. § 53.4968‐3(a)(3).

27 ^108.24 Reg. § 53.4968‐3(d)(1).

28 ^108.25 IRC § 4968(d)(1)(A); Reg. § 53.4968‐3(d)(2)(i).

29 ^108.26 IRC § 4968(d)(1)(B); Reg. § 4968‐3(d)(2)(ii).